The Way to Build a Accountability

Uun Dwi Al Muddatstsir, Tjiptohadi Sawarjuwono Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga, Jalan Airlangga No. 4 – 6, Surabaya, Indonesia [email protected], [email protected]

Keywords: Accountability, Case Study, Stewardship.

Abstract: Using the case study method for Masjid Al Akbar Surabaya, the present study aims to investigate dimensions of honesty and accountability with regards to the applicable law, dimension of the process of accountability, program accountability dimensions, and those of financial accountability. It also seeks to offer an overall evaluation to managers. The results of this research show that Al Akbar Surabaya Mosque management exhibit extraordinary evidence of good governance in comparison with previous research into mosque organization.

1 INTRODUCTION Then, as regards the phrase “do not let the author be reluctant to write it as God teaches it, but let him Accountability, as expressed by Mardiasmo (2006), write”, Ibn Kathir explains that people who are is a way of making parties entrusted with authority experts in the science of writing should not refuse to over something responsible for its conduct, or of act when there is an individual or community asking bringing something that has already been done to the for help. From the above interpretations, it can be attention of the public; it is carried out periodically. concluded that logging every activity involved in a Philosophically, accountability is amanah or a transaction will also provide good information mandate (Triyuwono, 2012). The latter is something applicable to the creation of rill accountability that must be done by a person in accordance with needed by all parties. what is expected of them by the person who entrusts In the year 2013, Masjid Al-Akbar Surabaya or them with that duty. It is suggested, furthermore, Al-Akbar Surabaya Mosque managed funds derived that the person receiving the mandate is not entirely from donors, infaq from the use of mosque facilities free to do as he pleases, but rather is subject to what and its education institute, and a number of other the mandate expects him to do. also requires infaq, amounting to IDR 7,614,874.46. A sum of accountability, as described in the Qur’an surah Al- that size requires those responsible for good record- Baqarah verse 282: keeping and financial disclosure to be held accountable to all local stakeholders. Guidelines and procedures for financial reports for nonprofit or يَا أَيُّ َها ا َّل ِذي َن آ َمنُوا إِذَا تَدَا َي ْنتُ ْم بِدَ ْي ٍن ِإ َل ٰى أَ َج ٍل ُم َس ًّمى َفا ْكتُبُوهُ ۚ religious organizations were set up by financial َو ْليَ ْكتُ ْب َب ْينَ ُك ْم َكا ِت ٌب بِا ْلعَ ْد ِل ۚ َو ََل يَأ ْ َب َكا ِت ٌب أَ ْن يَ ْكتُ َب َك َما َع َّل َمهُ َّ ّللاُ ۚ accounting standards (PSAK) no. 45 (2011). Non- “O believers, at the time when you engage in profit organizations must also make financial reports business activities of not paying cash for a specified to stakeholders. Adebayo (2013) suggests that it time, you should write this down. And let an author should also be taken into consideration that any form among you write it correctly. And do not let the of company ownership, be it private, government, or author be reluctant to write it as God teaches it” (QS. non-profit, needs financial management of its Al-Baqarah: 282). activities. This verse explains that when doing mua'malah Understanding the need to maintain (business related activities), one should write down responsibility towards stakeholders, accounting is a the rights and obligations pertaining to a transaction process of identifying, recording, classifying, in order to keep note of what become rights and presenting, and interpreting financial activities obligations for parties involved in that transaction. through the production of financial statements that will serve as a communication tool and provide

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Al Muddatstsir, U. and Sawarjuwono, T. The Way to Build a Mosque Accountability. In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study (JCAE 2018) - Contemporary Accounting Studies in Indonesia, pages 355-363 ISBN: 978-989-758-339-1 Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved

JCAE Symposium 2018 – Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study

business information. Furthermore, Riswan (2014) between top management (agent) and the owner contends that reports will provide the financial (principal) – a dynamic relationship that appears in information to be used in the decision-making the form of principal and agent. The right process, thereby not only assisting that process, but information will reduce occurrence of the situation also acting as an information medium on whereby managers have access to information, accountability for all stakeholders. Thus, accounting unknown to outsiders, over the company’s became very important in the mosque as a method of prospects, a condition often referred to as attaining accountability for all parties. Further, asymmetric information. In this case, the principal because funds from the wider community are authorizes the agent to perform the activity of involved, these should become the responsibility of operating the organization. As a consequence of this those involved in managerial decisions regarding authority, the agent has to be held responsible and their use, if the community is to continue to trust that accountable to the principal for his activities they have been invested carefully. (, 2006). However, accounting practices Research related to accountability has uncovered outside business are often neglected, with religious the link between it and religion (e.g Kiswanto & organizations being no exception. In general, there is Mukhibat, 2011; Randa, Iwan, Ludigdo, & a perception that implementation of accounting Sukoharsono, 2011). It focused on the link between practices in religious institutions is somewhat less accounting and accountability, and religion with advanced, and a few studies have cautioned that regard to moral and ethical order. Research on the these bodies need the same standards, or at least the organization of the Islamic religion was carried out same degree of attention, as in the private sector. by Simanjuntak and Januarsi (2011), Princess Although it is clear that accounting is not something (2013), and (2011). It finds that the managers extraordinary in a religious organization like a of a religious organization need to understand the mosque, since funds from donations from the importance of transparency as an embodiment of general public are involved, religious organizations honesty, but that they still have shortcomings in are expected to manage and report on them in detail terms of human resources that are weak in in order to be accountable for their use. comprehending good accountability within the Accountability is not just about compliance with organization. applicable standards or laws, but rather it concerns Moreover, professionalism means a the objectives of the organization and public trust. responsibility to act in a way that more than merely Leaders of nonprofit organizations are under a bright fulfills your own duties as well as the laws and spotlight to pay more attention to forms of regulations of the community (James, Arens, & accountability strategies that can help them achieve Loebbecke, 2008). Lekatompessy (2003) elucidates the mission of their organization and create public the opinion that someone can be considered confidence Alnoor (2010). In their study, professional if he meets three criteria: has the skills Simanjuntak and Januarsi (2011) explain that to carry out tasks in accordance with his field; accounting practices in a religious organization will carries out a task or professional job by adhering to not interfere with its activities; rather, they will help standards of the profession and the duty; and create its integrated financial information that is complying with the ethics of the profession. useful for increased funding and good financial Therefore, a person deemed to be professional is management. Therefore, the executive board of an someone who will manage his task properly. Based organization should already be making good reports on the theory of ‘A Clash of Jurisdictional’ that can be understood by all stakeholders to realize (expressed by Abbott, 1988, in Januarsi & good accountability. This study aims to reveal a Simanjuntak, 2011), there is incompatibility of religious organization's accountability through understanding among different professions to an governance exercised by the trustees of the national extent that triggers conflict between accountants and mosque of Al Akbar Surabaya, whose funds mainly religious leaders. Accounting is also influenced by come from government and the community, so that the understanding of spirituality, through which the community. Furthermore, it serves as an people who possess that trait will be influenced by evaluation of the administrators of the mosque and spiritual understanding, while those who are not adds anti-mainstream literature in qualitative religious will assume that accounting as a science is accounting research. free from spiritual influences. Accountability actually arises as a logical consequence of the existence of a relationship

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2 METHODS c. A literature review tries to investigate and gain information from available literature or documents One of the methods used in the interpretive obtained from relevant materials such as journals. paradigm is a descriptive case study. This research is To create findings, qualitative analysis was a case study. In his book, Kamayanti (2016) argues performed on data obtained from the results of that a case study is a comparative, disciplined interviews with the mosque administrators. Data approach that tries to compare between the problems analyzed came from reports on plans and realization and theories used in the study. Qualitative research of budget revenue and expenditure (RAPBM), a has the goal of explaining and disclosing qualitative report on the trial balance, the financial report on information, so that more emphasis is placed on surplus deficit, mechanisms for the use of the meaning and understanding (Sugiyono, 2010). facilities and the cost of rental form, the application Furthermore, a case study is a non-mainstream form form the use of facilities, and cash receipts’ entry. of research (qualitative) that puts more emphasis on The stages of analysis were as follows. Data the process by which researchers should interact collection of good documents, archives, and other regularly with the research subject in the location of information according to the needs of the the research, as well as focusing on understanding researchers. Results from the MAS interview, as and interpreting the object of the research (Basuki, well as the observations made, were drawn up 2016). systematically to form part of the selection and The descriptive nature of the research discloses obtain good data in accordance with the purposes of and describes the object and subject of research for the research. Application of accountability at the what they are, with the researchers only revealing MAS was compared with the literature on standards and tending only to photograph research. For this or regulation of non-profit entities. With other data research, a case study approach is useful to express that was collected, this was compared with theory the accountability required of the management of Al and conclusions drawn. The findings emerged in the Akbar Surabaya Mosque. analysis and were interpreted through a structured The scope of research is a limitation of any assessment. study; setting the focus of the research stops it from being widened to include other issues. This research is conducted at the National Al Akbar Surabaya 3 RESULTS AND DISCUSSION Mosque in the East Mosque Road No. 1. Moreover, this study is limited to the issue of accountability, as 3.1 Fundamental Assumptions of seen from the legal, honesty, and accountability Stewardship processes, and program and financial accountability practiced in the mosque to maintain public Stewardship theory is often referred to as the theory confidence in its management. of management (stewardship) with some basic In order to obtain data and information, the study assumptions or fundamental assumptions of uses the following procedures. stewardship theory. Furthermore, the implications of a. Field research: the method for obtaining the stewardship for this research are that it affirms and data used to support this research is a semi- explains the status of MAS as an institution that structured interview, so that the atmosphere becomes could be trusted to act in accordance with the more formal and does not lead to a conversation. interests of the public. This is achieved by carrying The medium used is a written record (Sugiyono, out tasks and functions correctly, in accordance with 2010). The interview process is conducted through the mandate entrusted to them, so that economic and in-depth face-to-face questioning between the public services, as well as public benefit, are interviewer and informant, with or without interview realized to their fullest extent. Furthermore, the guidelines. The interview was conducted on January management is expected to carry out the 3, 2017 at Al Akbar Surabaya Mosque. responsibility of stewards to direct all capabilities b. Observations aimed at presenting a realistic and expertise in streamlining internal control and description of behavior when performing activities producing qualified accountability. or events, in order to help answer the research question. In this study, the observer can see events formally at first hand. 3.2 Professionalism In his research, Wersun (2015) explains that professionalism is the degree of an individual’s

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commitment, as well as expertise and quality, in by that person, as even though he was working in the doing his job. Professionalism is a phrase used to house of God, he did not hesitate to pick up parking describe someone having a mental act of rebellion, money for his personal benefit. as well as a strong commitment from the members The decision of the manager to work closely with of the same professional field that also embodies and third parties is expected to reduce the rate of fraud. raises quality continuously. Human resources are the This point is also noticed by pilgrims to MAS, who most valuable asset for an organization to achieve its feel safer and more comfortable with parking that is goals. Traits of someone who can be considered a managed by a third party. However, during the early professional include: having good skills in the field, period of entrusting parking access to a third party, as well as proficiency in using tools to assist with the researchers felt a bit burdened by the presence of completing his job; possessing scientific experience parking fees; but after other worshippers had in analyzing a problem in his field, and being explained matters, we understood why we should sensitive to the situation when his decisions are not feel burdened. Furthermore, to confirm this needed quickly; forward-looking to anticipate point, after performing the Zhuhr prayer, the developments in his profession; having self-reliance researchers tried to find people who had finished based on individual confidence and ability; and prayers and were sitting outside the mosque. Some being able to receive the input and opinions of were found and one was asked to give a response others. Traits of behavior that have been showcased related to management systems and parking access. by the MAS manager can be seen from the various MAS worshippers assume that it is not a burden motivations to work in the mosque, while many to worship, but it is in the interest of the mosque as people who want to work in his company even want well as the best service to the people. This shook off to serve in the house of God (as quoted from the all assumptions the researchers had about the response of the accountant and treasurer of MAS). parking lot being a burden for worshippers at the Previous studies also found a bit of a problem in mosque. It turns out that people also hear that the head of finance holds a bottom position in information that is often given at the mosque by the various religious organizations. This might lead to , who also complains when giving public slightly reduced performance because his attention teachings, and the priest always describes it. This and concentration are dispersed to work in other proves that the principle and management organizations, such as BAZ Jatim, the religious unity relationships are interwoven quite closely and can forum, and the Indonesian Scholars of East Java. At act with full responsibility to implement the mandate the time when the researchers were already in the that has been given by pilgrims to the caretaker. MAS secretariat on the third floor, the head of Then, not long after this incident, it was finance had yet to come to meet them. However, discovered that there are companies that offer after Zuhr began, he rushed out to other services, including staff and tools, to manage organizations to resume work in different places. parking with the agreement, but the rates on defined Things like this will disrupt performance because of by the administrators of the mosque to fit in with unfocused attention. what is reasonable. Therefore, the decision of the manager to work closely with third parties to 3.3 Honesty and Law Accountability minimize the chance of encountering fraudulent conduct in managing parking funds can be Dimensions or forms of accountability in MAS that mitigated. will be discussed are honesty and law accountability. Yet, the honesty of managers surprised the The entire executive board of MAS are researchers very much when it was found that the who believe in the existence of Allah as God the income of employees is still far below the minimum Almighty. However, dishonest conduct which still rate, which causes them to file for resignation takes place suggests incongruence between a because of the embarrassment caused to their wives. person’s belief and his conduct. The salary of the head of finance and treasury Accountability in honesty is required to see the extends to only half of earnings, in accordance with extent to which the managers of the mosque, in their Mr Alfian’s comments. respective capacities, can maintain a degree of Honesty is very difficult to measure because of a honesty despite any incidence of untruthfulness and lack of certainty over the attitude of any person, as disobedience. For example, at the beginning, the well as the absence of evaluation and monitoring, mosque entrusted Karang Taruna with managing since the process up to the report as responsible parking in MAS. Yet, the management was betrayed conduct. Accountability of honesty is also a

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problem, for it is difficult to detect evidence that showed tolerance to anyone who made mistakes, but someone has not been doing honest acts and good here the researchers argue that firmness is needed to deeds because a person’s attitudes and style are very create a deterrent effect for perpetrators and to avoid difficult to judge. religious considerations as barriers to bringing them Further accountability law is required to tell us to justice. the extent of liability undertaken by MAS related The manager acted as steward or servant and legal affairs. A mosque that holds the status of paid devotion to the mosque with a sense of national mosque, based on the decision letter of the genuineness and sincerity. Despite being given Ministry of Religious Affairs no. 301, year 2003, relatively little salary, most people who choose to comes under the authority of the provincial serve as MAS staff believe that working in religious government of East Java. The latter has the legal organizations transcends the means of attaining power to manage and utilize the mosque for financial and material purposes. It goes beyond communal benefit, unlike any other mosque for material aspects, as it provides immaterial benefits which responsibility and authority is in the hands of such as happiness and ultimate obedience to God. a designated foundation. From its early The basic assumptions made from the establishment until the beginning of 2016, the Stewardship Theory, about the manager being the mosque received no central government grant. party who receives the trust and full support of Nevertheless, although the government no longer shareholders (investors) in running a religious gives grants every year, the mosque manager can organization, are confirmed by the fact that in spite make a work program proposal related to what is of little reward being provided, all staff give their needed by the mosque. This becomes a loophole for best performance for stakeholders in operating the the mosque to keep aid from the East Java provincial daily activity of the mosque. Even if staff never government in accordance with the treasurer. demand a raise, the researchers still think that There are many employees who have been management of MAS would be better off to consider working for quite a while, even a dozen years, like giving a raise to employees, as this would incentive Mr Alex who has been a member of financial staff members to elevate the bar and perform better receipts and accounting staff since 2001. This is to serve the public. regrettable to know, and provincial government should provide opportunities for promotion and a 3.4 Process Accountability better salary for people who made their contribution as members of staff in Masjid Al Akbar Surabaya. Accountability processes related to administration Mechanisms of structure and forms of and supervision of management are performed by empowerment are not evident in this research the Executive Board in order to build trust in the because the formation of a strategic position is community regarding the activities performed by the undertaken by the provincial government of East management of MAS. Management already Java which does not understand in detail the separates the receipts and expenditure, so as not to problems that exist in the mosque. This arises cause an overlap between duties and authorities because the provincial government does not which may provide the opportunity for unlawful facilitate the development of employees occupying conduct. essential positions in the management of the Budgeting mechanisms are conducted in mosque. As the researchers strongly believe that accordance with rules and regulations set forth by many employees have long proven themselves, they regulators. These stages are implemented in order to argue that if any of these is capable, it is imperative attain predetermined objectives. Hence, no to give him the opportunity to be considered for a expenditure deemed to be unnecessary is to be strategic position. approved. Nevertheless, the legal accountability of the The mosque also offers a full service to pilgrims mosque is rather weak, given the fraudulent conduct through the integrated service unit. The community of Karang Taruna who was caught embezzling can take advantage of it to know everything related parking funds. Bringing a fraudulent act to court to MAS, including the process of infaq distribution. becomes very important, as it serves as an example The first time that the researchers wanted a or reminder to others not to engage in the same permission letter to conduct a field survey as a irresponsible conduct, otherwise they may be subject prerequisite for this research, they were guided to legal punishment, detention, or other applicable through the integrated service unit area where many sanctions. During this time, the manager always people were being served with kindness. The

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researchers encountered a good and polite attitude, worshippers is intertwined in the dynamics very and this was the first time for researchers to be in a well. The shared interest between managers and mosque with an integrated services unit like that in principals is also intertwined to the maximum by Al Akbar. Furthermore, after asking for permission always engaging and taking into account the to undertake research, the researchers received a importance of worshippers as a major source of great response in return. A week after the support. Through their conduct, managers are submission of the letter, the researchers were sending a narrative to signal their responsibility to notified that the request had been approved and that manage and mediate good relations among we were able to get in contact with the person in interested parties. charge. This study corresponds with previous research In the process of the management, it is evident done by Siskawati et al. (2016) into pilgrims that the mosque also has facilities to be leased for engaging officials for any activity, such as social the public interest, such as buildings for wedding events. It was found that communities are strongly receptions, with relevant processes, procedures, and encouraged to participate, as they develop a sense of costs that are quite clear. The person who manages belonging and emotional attachment to the mosque. the mosque also provides services to worshippers. In In other words, responsibility for the mosque and for addition, the process of signing up to use public attaining MAS managerial objectives is no longer facilities, such as buildings for a wedding ceremony, the sole responsibility of the managers; rather, they is deemed relatively easy; yet, due to high demand, have now become shared objectives to be achieved. it is better to sign up at least several months before In terms of maintaining facilities and daily the date. operations to satisfy worshippers’ expectations, In the determination of costs within each MAS management is arguably making above organization of the reception, the manager average efforts to manage the interests of pilgrims. deliberately charges rates that have been approved During the observation, facilities and assets were by the parties concerned, so that the price is not too maintained very well, with gardeners continuously expensive but affordable. Decisions to charge for the working to get rid of unwanted bushes and workers use of the building for public/personal occasions is continuously cleaning every corner of the mosque to considered necessary to finance all of the expense maintain cleanliness. This will make worshippers incurred by MAS for events held in its facilities. All comfortable during prayers. Moreover, employees of that area is under the responsibility of the head of are empowered not only in terms of a series of business and public relations. training events for their respective positions, but also A governance approach using psychological their religious activities to support daily consideration is evident in this accountability study, management. due to the fact of an expectation gap between what has been done by MAS management and what 3.5 Program Accountability society expects. This is proven by complaints addressed to the management. Even so, all those Program accountability is one of the cutting edge negative comments are seen as source of evaluation regarding prosperity in a public organization. and improvement for the management to be able to Programs that have been planned for the beginning serve the community better in the future. of each year will give the manager a better chance to The manager has been doing his best to carry them out. From the results of the observation, accommodate suggestions and serve society, it can be seen that many upcoming programs have especially MAS pilgrims who regularly visit the been published on the information wall and that mosque. Yet, complaints addressed to him, at some many worshippers read that information after point, put a huge burden on him, for he may have prayers. Examples of programs being published in failed to achieve the objectives and expectations set this way include Ayo Ngaji, a program for both forth by government and communities. adults and children regarding reciting the Qur’an, At this level, what can also be observed is the where participants will experience activities such as collectiveness of human beings as a model that reciting, tartil, , learning , and describes the interaction between individuals and memorizing verses of the Qur’an. dynamics that arise in the relationship between Moreover, other programs published by the principal and manager to attain organizational management are Hikmah maulid on December 11, objectives. It also can be seen how communication Tabligh Akbar on December 16, khitan massal on and the relationship between stewards and December 24, blood donation and contraception

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implants on January 13 2017, and a free dental poly donors, and various institutions, infaq, the use of the conducted by the mosque’s clinic. Not only is the facilities, shodaqoh , and others. program implemented to commemorate Islamic These funds totaled 13,970,818,095, which days, but also to serve worshippers on a regular represents a fairly large fund managed by the basis. mosque by realizing its financial management plan, The program carried out in the mosque was and budgetary revenue and expenditures (RAPBM). always in accordance with the decision letter (Surat In terms of fund management, MAS has done so in Keputusan) of each program, which directly accordance with best practice. This is demonstrated appoints the committee and any person in charge of by segregation of duties between income and the program. After that, each area lists its needs and expenditure, where the former belongs to the formulates a detailed budget to implement the receipts sub-division and the latter to the expenditure program. Furthermore, evaluation of the program sub-division. Furthermore, control has been which has been conducted is held to evaluate the established by requiring approval from the head of program and to reconsider its implementation in the finance for expenditure beyond five million prior to next period. the funds being debited. To make the program successful, MAS always This study contradicts the research of Triyuwono publishes events by means of the radio and any other and Roekhuddin (2000) and Triyuwono and medium that has been proven to create publicity for Roekhudin (2002) which examines amil zakat an upcoming event organized by the committee. institutions. It was found that internal control MAS has an electronic information medium named practices are still very weak, in that there is a SAS FM which broadcasts all of the activities and duplicate position between receipts and expenditure. events held by the mosque. In addition, broadcasts This has potential for the occurrence of actions that are also sent via a SMS center and the official MAS lead to incidence of irregularities in financial website. management. MAS already runs the programs properly and In terms of reporting, MAS is considered a publicizes them. All the way from planning, modern organization in comparison with other organizing, controlling, and monitoring, the process similar organizations which have applied financial has been in accordance with prevailing rules and reporting. The bookkeeping was done manually, i.e. regulations set forth by the management and with Microsoft Excel. However, with the rapid regulators. Program accountability can also be seen development of the mosque, which has quite a lot of through the motivation embedded in management to financial transactions, the manager has slowly begun always prioritize their communities. to prepare applications to aid in financial reporting. MAS leaders always provide motivation for their This study is highly contrary to the research of employees to be as good as possible in managing the Simanjuntak and Januarsi (2011) conducted at one mosque, and stress that they must be aware that what of the masjids in the baitussalam mosque located in they receive comes from worshippers, so the focus the highway village of Ketapang. Tangerang found should be on maintaining the latter’s satisfaction that the financial management and reporting was level. very simple. The manager used only financial In general, the stewards have tried in various reporting systems traditionally made of four ways to continue to develop management to its full columns, i.e. column expenditure, income and potential for the benefit of the people. The balance, and his reporting was also not done accountability programs can look reasonably healthy consistently and periodically. regarding management accountability, whereby the The applicable reporting on mosque already leadership can play an active role in motivating all adopted PSAK 45 for nonprofit entities, in employees to better serve the people by providing accordance with the regulations that apply to widespread programs that are useful and beneficial organizations such as the mosque. In this study, for the entire community. researchers were given financial statements in the form of realization of budget income, expenditure 3.6 Financial Accountability balance, a mosque, and blind deficit surplus report. The mosque cordially welcomes any institution to Financial accountability is something to which an perform an audit on its financial reports. organization is very sensitive because it concerns its MAS publishes financial statements, including operational processes. Finance staff report that, in balance sheet, cash flow surplus and deficit, for the 2016, MAS managed funds sourced from grants, public every Friday.

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However, the researchers concluded from its financial management, as financial reports and observation that the financial report was not oversight are performed well. explained in detail, both on screen and during its Therefore, applying international accountability publication. Furthermore, only the total amount of to MAS has already been undertaken by Gonzalo. the previous Friday’s infaq was announced to the Internally and externally, control has also gone well, public, with details or transactions missing from the so the achievement is as good as his hold on the announcement made during Friday prayers. preserve for the creation of people’s trust in the We observe that the almsgiver who gives directly MAS manager. to the charity has no strong evidence of concern being shown for the proper documentation of receipts. Yet, if people want to receive documented 4 CONCLUSIONS receipts, the mosque management invites them to go to the integrated service unit and be given proof of In comparison with other churches or , receipt of alms for the formyl, in order to have MAS has displayed exceptional accountability. This evidence of taking part in infaq. This is useful for is the case because the report produced has already controlling cash receipts and maintaining public been disclosed to the pilgrims, as the principle is trust in the fund’s receipt and disbursement system. even involved directly in some of its activities and Financial management of mosques is the full his responsibility is already seen in the report to the responsibility of the provincial government every provincial government of East Java. year. Overall financial accountability applied by the Professionalism in the management of the Masjid manager has been very good, as is attested to by the Al Akbar Surabaya Mosque is still a bit of a acquisition of ISO certification 9001:2008. problem, as a duplicate post could interfere with Researchers are also looking for information about one’s concentration at work. Having to work in the mosque having obtained ISO 9001:2008. If that another place, we think, could lead to a dispersion of is true, Masjid Al Akbar is the second mosque in attention and hinder the organization from achieving Indonesia to receive this certification. The first was maximum results. Al Ikhlash mosque in jatipadang Jakarta. In fact, it Moreover, in terms of legal accountability, MAS was the first in South-East Asia to receive it. has been deficient in enforcing the applicable law One of the quality management system (SMM) and regulations with regard to unlawful conduct standards that has been developed is ISO 9001 occurring within its premises. Violations committed version 2008. It is preferred for the pattern of by the former superintendent and parking manager business processes that occurs within the remain unresolved, and management is organization of the company. Thus, almost all types disincentivized to bring a case to court, even though of business can implement the ISO 9001 quality the act could have serve as a lesson to all officials if management system. Version 2008 was the latest to any of them were to violate existing provisions. The be released, in December 2008. ISO 9001:2008 mosque was only completed in family and this could places more emphasis on the effectiveness of the have an impact on the occurrence of similar errors in processes of an organization (Hendartho, 2014). other activities in its management. From these accountability tests, stewards are Stewardship theory applies to the management of always considering the risks that will occur. Look the mosque, where the manager actually carries out how the attitude of managers when considering risks most of his duties and is filled with a sense of that may simply be minimized by using internal responsibility and selflessness that regardless of control, as well as audit from both internal and what that will be obtained after carrying out the external parties. Therefore, to increase the public's management is also not sincere in manager gathered trust, the manager applies strict supervision. with family at the feast of Eid al-Fitr and adha due to This research is contrary to that of Siskawati et still serve the pilgrims for the preparation of prayers al. (2016). Using a case study, those researchers and warnings. Even sincere in accepting income unearthed accountability practices at the Jami ' Manager given MAS or not given at all because they Sungai Jambu Mosque. They found that the mosque had the principle of serving the people and worked was considered one of the existing mosques in as worship is not working. Western Sumatra. It is still weak in the management of its activities, specifically internal control, oversight, and financial management. By contrast, MAS has good resources and supporting facilities in

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